Hammer Racket Company manufactures two types of tennis rackets, the Junior and Pro Striker models. The production budget for May for the two rackets is as follows: Junior Pro Striker Production budget Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows: 8,200 units 21,000 units Assembly Department Forming Department 0.25 hour per unit 0.30 hour per unit 0.50 hour per unit Junior Pro Striker The direct labor rate for each department is as follows: Forming Department Assembly Department 0.60 hour per unit $20.00 per hour $10.00 per hour